HomeMy WebLinkAboutORD 5212CITY OF RENTON,WASHINGTON
ORDINANCE NO.5212
AN ORDINANCE OF THE CITY OF RENTON,WASHINGTON,ADDING
SECTIONS 5-11-4 THROUGH 5-11-8 TO CHAPTER 11,UTILITY TAX,
OF TITLE V (FINANCE AND BUSINESS REGULATIONS)OF
ORDINANCE NO.4260 ENTITLED "CODE OF GENERAL
ORDINANCES OF THE CITY OF RENTON,.WASHINGTON"TO
ESTABLISH A UTILITY TAX RELIEF PROGRAM.
WHEREAS,the City ofRenton Municipal Code Title V,Section 11,provides for the
assessment and collection of a tax on business enterprises engaged in business activities as
described therein;and
WHEREAS,the Renton City Council finds that the burden ofthe tax imposed by Title
V,Section 11,is passed through by the businesses to residents,and becomes a burden on those
residents;and
WHEREAS,the Renton City Council finds that some of the residents who bear the
burden of this tax are disadvantaged and qualify for fmancial relief as provided for in the
Washington State Constitution,Article 8,Section 7;and
WHEREAS,the Renton City Council intends to provide reliefto such disadvantaged
persons who payor are presumed to have paid the tax to the City,either directly through the
business being taxed or indirectly through rents,assessments,dues or other means;
NOW THEREFORE,THE CITY COUNCIL OF THE CITY OF RENTON,
WASHINGTON,DOES ORDAIN AS FOLLOWS:
SECTIONL New Sections 5-11-4 through 5-11-8,of Chapter 11,Utility Tax,of
Title V (Finance and Business Regulations)of Ordinance No.4260 entitled "Code of General
Ordinances ofthe City of Renton,Washington"are hereby added,to read as follows:
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5-11-4
ORDINANCE NO.5212
UTILITY TAX RELIEF:
There is granted to persons who meet the qualifications and requirements ofRMC 5-11-5
relief from the utility tax of the city as follows:
A.For all billings paid directly or indirectly by the person during a calendar year for
service charges to any organization which paid the utility tax of the city,the city is authorized to
pay to such person a "reimbursement"in a maximum amount determined in accordance with
RMC 5-11-7;provided,that the total amount of all reimbursements paid pursuant to this
subsection shall not exceed the total dollar amount established through the budget process.
B.The amount of maximum relieffof a calendar year is $110.00 and shall be
adjusted for each subsequent year in accordance with RMC 5-11-7,prorated for each month of
residency in the city.
5-11-5 UTILITY TAX RELIEF -QUALIFICATIONS:
To qualify for the relief set forth in RMC 5-11-4.A,a person must be requesting
reimbursement of city utility taxes and must meet the criteria in RMC 8-4-31.C,and have been a
resident of the dwelling unit within the city at all times during any period for which a
reimbursement is requested,and have contributed to the payment of city utility charges from his
or her income or resources.
5-11-6 CLAIM FILING PROCEDURES:
A.All claims for relief under RMC 5-11-4 must be filed with the city or its agent no
later than the date established by the Finance and Information Services Administrator
(Administrator)for the calendar year for which a "reimbursement'is requested.
B.The Administrator shall adopt rules and procedures for the filing of
reimbursement claims and for the administration ofRMC 5-11-4.
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5-11-7
ORDINANCE NO.5212
CONSUMER PRICE INDEX CHANGES:
The amount of relief established under RMC 5-11-4.B shan be administratively adjusted
on January 1 of each year by the Finance and Information Services Administrator to reflect
changes in the cost of living,as defined by the Bureau ofLabor and Statistics.The amount of
maximum relief shall be communicated by the City to potentially eligible citizens.
5-11.-8 REBATE FOR INITIAL YEAR:
The rebate amount for the initial year shaH provide for a full rebate for the calendar year.
SECTION II.
30 days after publication.
This ordinance shaH be effective upon its passage,approval,and
PASSED BY THE CITY COUNCIL this 19 t h day of __--=-J--=u-=..:ll-=-e ......:,2006.
Bonnie 1.Walton,City Clerk
APPROVED BY THE MAYOR this 19 t h day of __-=-J-=..:u=ll.::...e ---',2006.
;;r:as to for~
~2:0!~
Lawrence J.Warren,City Attorney
Date ofPublication:6/23/2006 (summary)
ORD.1249:4128/06:ma
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